Project Fixed Capital

Sl no. Particulars Unit Qnt Cost per unit Total

A Land
1 Land Development 0 0 -
2 Fencing - - -
Sub Total -
B Civil Construction
1 Threshing/drying platform -
2 Go-down Sq. Ft 500 1200 600,000.00
3 Furniture & Fittings 0 -
Sub Total 600,000.00
C Water Supply
1 Water Supply with overhead tank, pump and pipeline etc.
D Electrification
1 25 KVA 3 phase DG set 0 -
2 30 KVA 3 phase DG set -
Sub Total -
E Plant and Machinery
1 Plant and Machinery 2938400 2,938,400.00
Sub Total 2,938,400.00

Sl no. Particulars Specification Qty Unit Price Total

E Plant and Machinery
1 SWAN Sorter RGB AI Image Capture Machine 1 790600 790,600.00
2 Roasting & Flavoring Machine 1 150000 150,000.00
3 nanoSorter SHUKA NEO- Cashew Grading Machine 50kg/hr 1 897800 897,800.00
4 Automatic 4-Head Load cell Pouch Packing Machine 1 950000 950,000.00
5 Material Handling lift 1 150000 150,000.00
Total Plant and Machinery Cost 2,938,400.00
F Miscellaneous Expenditure (Misc. Fixed Asset)
1 Insurance premium on Capital Exp 30,000.00
2 DPR Cost 21,830.00
3 Other Misc. Exp. 25,000.00
Total Miscellaneous Expenditure 76,830.00

Project Variable Expenses

Details of Recurring Expenditure
Details of raw material
SI. No. Items Unit Rate/Unit Qty/day(Kg) Qty/annum(kg) Total (Rs)
1 Raw Cashew seeds Kg 100 1200 360,000 36,000,000
2 Cost of Gunny bags (10 kg each bag) Nos 20 900 270,000 5,400,000
Total 630,000.00 41,400,000.00

Details of salary and other benefits

Salary Per Total Salary per
Sl. No. Types of Workers No of workers Month/head annum
1 Managers 2 20,000.00 240,000.00
2 Unskilled worker 15 10,000.00 1,800,000.00
 3 Skilled Worker 12 15,000.00 2,160,000.00
Grand Total 29 45,000.00 4,200,000.00

Details of Sales
Quantity per
Sl. No. Type of Products Unit Rate per Unit Quantity per day annum Total (Rs)
1 Cashew Kg 650 300 90,000.00 58,500,000.00
Total

Projected Balance Sheet

Liablities 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Opening Capital 5,654,456.00 6,302,904.39 7,130,186.27 7,425,400.72 7,747,907.85 8,333,165.66 9,809,071.90
Add: Introduced 614,589.00 -
Add: Profit 633,859.39 5,027,281.88 5,095,214.45 5,122,507.13 6,585,257.81 8,675,906.24 11,154,142.60
Less: Drawings 600,000.00 4,200,000.00 4,800,000.00 4,800,000.00 6,000,000.00 7,200,000.00 8,400,000.00
Closing Capital 6,302,904.39 7,130,186.27 7,425,400.72 7,747,907.85 8,333,165.66 9,809,071.90 12,563,214.49
Term Loan from Bank 2,975,832.15 2,661,497.02 2,314,246.90 1,930,635.15 1,506,854.24 1,038,697.93 521,519.54
Current Liablity
Cash Credit from Bank 1,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00 10,000,000.00
Sundry Creditors 411,437.50 2,437,500.00 2,803,125.00 3,223,593.75 3,707,132.81 4,263,202.73 4,902,683.14
Expenses Payable 336,691.29 2,048,794.92 2,415,214.92 3,038,575.76 4,856,697.88 5,506,997.72 6,247,022.06
Current Provisions 287,447.86 2,279,813.88 2,310,620.50 2,322,997.42 2,986,337.84 4,334,422.60 5,058,273.97
Total Current Liabilities 2,035,576.66 16,766,108.79 17,528,960.42 18,585,166.93 21,550,168.53 24,104,623.05 26,207,979.18
Total Liabilities 11,314,313.20 26,557,792.09 27,268,608.04 28,263,709.92 31,390,188.43 34,952,392.88 39,292,713.21
Assets
Fixed Assets 6,811,481.25 6,073,884.85 5,435,493.80 4,882,006.95 4,401,238.25 3,982,801.85 3,617,842.65
Less:Depreciation 737,596.40 638,391.05 553,486.85 480,768.70 418,436.40 364,959.20 319,033.95
Net Fixed Assets 6,073,884.85 5,435,493.80 4,882,006.95 4,401,238.25 3,982,801.85 3,617,842.65 3,298,808.70
Current Assets
Sundry Debtors 1,645,750.00 7,312,500.00 8,409,375.00 9,670,781.25 11,121,398.44 12,789,608.20 14,708,049.43
Cash and Bank Balance 683,865.81 1,510,280.23 561,297.69 392,482.76 416,899.34 295,489.90 298,985.12
Inventories 1,816,430.00 7,447,416.00 11,564,528.40 13,799,207.66 15,869,088.81 18,249,452.13 20,986,869.95
Other Current Assets 1,094,382.54 4,852,102.06 1,851,400.00 - - - -
Total Current Assets 5,240,428.35 21,122,298.29 22,386,601.09 23,862,471.67 27,407,386.59 31,334,550.23 35,993,904.50
Total Assets 11,314,313.20 26,557,792.09 27,268,608.04 28,263,709.92 31,390,188.44 34,952,392.88 39,292,713.20
-0.00 -0.00 0.00 0.00 -0.00 -0.00 0.00
Calculation of Depreciation

Total Depreciation
Rate of Depreciation 10% 15% 5% for the Year
2024-25 3,142 621,685 112770 737,596
2025-26 2,827 528,432 107132 638,391
2026-27 2,545 449,167 101775 553,487
2027-28 Year 2,290 381,792 96686 480,769
2028-29 2,061 324,523 91852 418,436
2029-30 1,855 275,845 87259 364,959
2030-31 1,670 234,468 82896 319,034
Projected profit and loss account
Year ending March 31st
Description
2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Capacity Utilisation
Revenue
Sales 9,874,500.00 58,500,000.00 67,275,000.00 77,366,250.00 88,971,187.50 102,316,865.63 117,664,395.47
Opening Stock of Finished Goods - - - - - -
Closing Stock of Finished Goods
Total Income (A) 9,874,500.00 58,500,000.00 67,275,000.00 77,366,250.00 88,971,187.50 102,316,865.63 117,664,395.47
Expenditure
Opening stock of Raw Material 3,239,500.00 1,816,430.00 7,447,416.00 11,564,528.40 13,799,207.66 15,869,088.81 18,249,452.13
Purchase of Raw Materials 3,849,800.00 36,000,000.00 41,400,000.00 47,610,000.00 54,751,500.00 62,964,225.00 72,408,858.75
Closing Stock of Raw Materials 1,816,430.00 7,447,416.00 11,564,528.40 13,799,207.66 15,869,088.81 18,249,452.13 20,986,869.95
Raw Material Consumption 5,272,870.00 30,369,014.00 37,282,887.60 45,375,320.74 52,681,618.85 60,583,861.68 69,671,440.93
Wages 780,000.00 4,200,000.00 4,620,000.00 5,082,000.00 5,590,200.00 6,149,220.00 6,764,142.00
Packaging Materials 600,000.00 5,400,000.00 5,940,000.00 6,534,000.00 7,187,400.00 7,906,140.00 8,696,754.00
Other direct Expenses 493,520.00 5,850,000.00 6,435,000.00 7,078,500.00 7,786,350.00 8,564,985.00 9,421,483.50
Rent 120,000.00 240,000.00 264,000.00 290,400.00 319,440.00 351,384.00 386,522.40
Repair & Maintenance - Machinery (@2% of Cost) 72,000.00 82,800.00 91,080.00 100,188.00 110,206.80 121,227.48 133,350.23
Accountig Charges 25,000.00 120,000.00 132,000.00 145,200.00 159,720.00 175,692.00 193,261.20
Telephone & Mobile Charges 15,000.00 22,500.00 24,750.00 27,225.00 29,947.50 32,942.25 36,236.48
Printing & Stationery 22,850.00 34,275.00 37,702.50 41,472.75 45,620.03 50,182.03 55,200.23
Travelling & Conveyance 98,541.00 147,811.50 162,592.65 178,851.91 196,737.11 216,410.82 238,051.90
Staff Welfare 49,785.00 74,677.50 82,145.25 90,359.78 99,395.75 109,335.33 120,268.86
Electricity expense 42,550.00 140,000.00 154,000.00 169,400.00 186,340.00 204,974.00 225,471.40
Insurance cost 30,000.00 120,000.00 132,000.00 145,200.00 159,720.00 175,692.00 193,261.20
Administrative salaries and wages 360,000.00 1,200,000.00 1,320,000.00 1,452,000.00 1,597,200.00 1,756,920.00 1,932,612.00
Other Misc Expenses [@2% of sales] 98,475.00 1,170,000.00 1,287,000.00 1,415,700.00 1,557,270.00 1,712,997.00 1,884,296.70
Total cost 8,080,591.00 49,171,078.00 57,965,158.00 68,125,818.18 77,707,166.04 88,111,963.58 99,952,353.02
Profit Before Depreciation, Interest and Tax 1,793,909.00 9,328,922.00 9,309,842.00 9,240,431.82 11,264,021.47 14,204,902.04 17,712,042.45
Depreciation 737,596 638,391 553,487 480,768.70 418,436 364,959 319,034
Profit Before Interest and Tax 1,056,312.60 8,690,530.95 8,756,355.15 8,759,663.12 10,845,585.07 13,839,942.84 17,393,008.50
Interest on Term Loan 25,005.34 283,435.19 250,520.20 214,158.57 173,989.41 129,614.01 80,591.93
Interest on Working Capital Loan 110,000 1,100,000.00 1,100,000.00 1,100,000.00 1,100,000.00 1,100,000.00 1,100,000.00
Total Interest Paid 135,005 1,383,435.19 1,350,520.20 1,314,158.57 1,273,989.41 1,229,614.01 1,180,591.93
Profit Before Tax 921,307.26 7,307,095.76 7,405,834.95 7,445,504.55 9,571,595.65 12,610,328.83 16,212,416.57
Income Tax 287,448 2,279,813.88 2,310,620.50 2,322,997.42 2,986,337.84 3,934,422.60 5,058,273.97
Profit after Tax 633,859.39 5,027,281.88 5,095,214.45 5,122,507.13 6,585,257.81 8,675,906.24 11,154,142.60
PAT( %) 6% 9% 8% 7% 7% 8% 9%

Projected Loan Repayment

Year Interest EMI Principal

1 25005 597770 572765
2 283435 597770 314335
3 250520 597770 347250
4 214159 597770 383612
 5 173989 597770 423781
6 129614 597770 468156
7 80592 597770 517178

Calculation of DSCR. IRR and BEP

Year I II III IV V VI VII
Net Sales 9,874,500.00 58,500,000.00 67,275,000.00 77,366,250.00 88,971,187.50 102,316,865.63 117,664,395.47
Net Profit 633,859.39 5,027,281.88 5,095,214.45 5,122,507.13 6,585,257.81 8,675,906.24 11,154,142.60
Interest Paid 160,011 1,981,206 1,923,285 1,314,159 1,273,989 1,229,614 1,180,592
Cash Accruals (a) 793,870.08 7,008,487.40 7,018,499.62 6,436,665.70 7,859,247.22 9,905,520.25 12,334,734.53
Principal - 572,764.98 314,335.13 347,250.12 383,611.75 423,780.91 468,156.31
Interest 135,005.34 1,383,435.19 1,350,520.20 1,314,158.57 1,273,989.41 1,229,614.01 1,180,591.93
Total (b) 135,005.34 1,956,200.17 1,664,855.33 1,661,408.70 1,657,601.16 1,653,394.92 1,648,748.24
DSCR 5.88 3.58 4.22 3.87 4.74 5.99 7.48
Average DSCR 5.10950333007893

Calculation of Break-Even Point (BEP)

Sales 9,874,500.00 58,500,000.00 67,275,000.00 77,366,250.00 88,971,187.50 102,316,865.63 117,664,395.47
Variable Cost 7,244,865.00 46,989,014.00 55,564,887.60 65,485,520.74 74,802,838.85 84,917,203.68 96,438,117.13
Contribution 2,629,635.00 11,510,986.00 11,710,112.40 11,880,729.26 14,168,348.65 17,399,661.95 21,226,278.34
27% 20% 17% 15% 16% 17% 18%
Fixed Cost 835,726.00 2,182,064.00 2,400,270.40 2,640,297.44 2,904,327.18 3,194,759.90 3,514,235.89
BEP Sales 3,138,221.23 11,089,470.88 13,789,636.31 17,193,381.60 18,237,936.18 18,786,446.58 19,480,590.77
Average BEP 14530811.9346891

Calculation of Internal Rate of Return (IRR)

Year PAT Depreciation Cash Accrual PV FACTOR PV
SI. No
Cash outflow at beginning -3,538,400.00 1.00 -3538400
1 3/31/2025 633,859.39 737,596 1,371,456 0.90 1235544.52457436
2 3/31/2026 5,027,281.88 638,391 5,665,673 0.81 4594860.74630842
3 3/31/2027 5,095,214.45 553,487 5,648,701 0.73 4129765.51788279
4 3/31/2028 5,122,507.13 480,769 5,603,276 0.66 3690877.78805187
5 3/31/2029 6,585,257.81 418,436 7,003,694 0.59 4155992.14446737
6 3/31/2030 8,675,906.24 364,959 9,040,865 0.53 4833246.66258409
7 3/31/2031 11,154,142.60 319,034 11,473,177 0.48 5525481.82580598
NPV 24627369
PAYBACK PERIOD 1 Year 5 Months

Summary of Financial Details

SI. No. Name of Assets Amount (INR)
1 Land Development and Fencing 0
2 Civil Construction 600,000.00
3 Irrigation/Water Supply 0
4 Electrification 0
5 Plant & Machinery 2,938,400.00
6 Insurance 30,000.00
7 DPR Cost 21,830.00
8 Other Misc. Exp 25,000.00
Total Fixed Cost 3,615,230.00
Recurring
Cost of Project 3,615,230.00
Promoters Capital 614,589.00
Loan From Bank 3,000,641.00
 Projected Balance Sheet

Liablities 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31

Opening Capital 5,654,456 6,302,904 7,130,186 7,425,401 7,747,908 8,333,166 9,809,072

Add: Introduced 614,589 -

Add: Profit 633,859 5,027,282 5,095,214 5,122,507 6,585,258 8,675,906 11,154,143

Less: Drawings 600,000 4,200,000 4,800,000 4,800,000 6,000,000 7,200,000 8,400,000

Closing Capital 6,302,904 7,130,186 7,425,401 7,747,908 8,333,166 9,809,072 12,563,214

Term Loan from Bank 2,975,832 2,661,497 2,314,247 1,930,635 1,506,854 1,038,698 521,520

Current Liablity

Cash Credit from Bank 1,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000 10,000,000

Sundry Creditors 411,438 2,437,500 2,803,125 3,223,594 3,707,133 4,263,203 4,902,683

Expenses Payable 336,691 2,048,795 2,415,215 3,038,576 4,856,698 5,506,998 6,247,022

Current Provisions 287,448 2,279,814 2,310,621 2,322,997 2,986,338 4,334,423 5,058,274

Total Current Liabilities 2,035,577 16,766,109 17,528,960 18,585,167 21,550,169 24,104,623 26,207,979

Total Liabilities 11,314,313 26,557,792 27,268,608 28,263,710 31,390,188 34,952,393 39,292,713

Assets

Fixed Assets 6,811,481 6,073,885 5,435,494 4,882,007 4,401,238 3,982,802 3,617,843

Less:Depreciation 737,596 638,391 553,487 480,769 418,436 364,959 319,034

Net Fixed Assets 6,073,885 5,435,494 4,882,007 4,401,238 3,982,802 3,617,843 3,298,809

Current Assets

Sundry Debtors 1,645,750 7,312,500 8,409,375 9,670,781 11,121,398 12,789,608 14,708,049

Cash and Bank Balance 683,866 1,510,280 561,298 392,483 416,899 295,490 298,985

Inventories 1,816,430 7,447,416 11,564,528 13,799,208 15,869,089 18,249,452 20,986,870

Other Current Assets 1,094,383 4,852,102 1,851,400 - - - -

Total Current Assets 5,240,428 21,122,298 22,386,601 23,862,472 27,407,387 31,334,550 35,993,905

Total Assets 11,314,313 26,557,792 27,268,608 28,263,710 31,390,188 34,952,393 39,292,713

 Installment or Repayment Schedule Chart
(Designed By TechGuruPlus.com)

Annual Interest Rate %10 Loan Amount 3000641 Installment (Tenor) 84

S.No. Instalment Interest PrincipalRemaining

Repaid Principal Amount INTEREST
1 3000641 49,814 25005 24,809 2,975,832 Mar-25 25005
2 2,975,832 49,814 24799 25,016 2,950,817 Apr-25
3 2,950,817 49,814 24590 25,224 2,925,593 May-25
4 2,925,593 49,814 24380 25,434 2,900,158 Jun-25
5 2,900,158 49,814 24168 25,646 2,874,512 Jul-25
6 2,874,512 49,814 23954 25,860 2,848,652 Aug-25
7 2,848,652 49,814 23739 26,075 2,822,577 Sep-25
8 2,822,577 49,814 23521 26,293 2,796,284 Oct-25
9 2,796,284 49,814 23302 26,512 2,769,772 Nov-25
10 2,769,772 49,814 23081 26,733 2,743,039 Dec-25
11 2,743,039 49,814 22859 26,956 2,716,084 Jan-26
12 2,716,084 49,814 22634 27,180 2,688,904 Feb-26
13 2,688,904 49,814 22408 27,407 2,661,497 Mar-26 283435
14 2,661,497 49,814 22179 27,635 2,633,862 Apr-26
15 2,633,862 49,814 21949 27,865 2,605,997 May-26
16 2,605,997 49,814 21717 28,098 2,577,899 Jun-26
17 2,577,899 49,814 21482 28,332 2,549,567 Jul-26
18 2,549,567 49,814 21246 28,568 2,521,000 Aug-26
19 2,521,000 49,814 21008 28,806 2,492,194 Sep-26
20 2,492,194 49,814 20768 29,046 2,463,148 Oct-26
21 2,463,148 49,814 20526 29,288 2,433,860 Nov-26
22 2,433,860 49,814 20282 29,532 2,404,328 Dec-26
23 2,404,328 49,814 20036 29,778 2,374,550 Jan-27
24 2,374,550 49,814 19788 30,026 2,344,523 Feb-27
25 2,344,523 49,814 19538 30,276 2,314,247 Mar-27 250520
26 2,314,247 49,814 19285 30,529 2,283,718 Apr-27
27 2,283,718 49,814 19031 30,783 2,252,935 May-27
28 2,252,935 49,814 18774 31,040 2,221,895 Jun-27
29 2,221,895 49,814 18516 31,298 2,190,597 Jul-27
30 2,190,597 49,814 18255 31,559 2,159,038 Aug-27
31 2,159,038 49,814 17992 31,822 2,127,215 Sep-27
32 2,127,215 49,814 17727 32,087 2,095,128 Oct-27
33 2,095,128 49,814 17459 32,355 2,062,773 Nov-27
34 2,062,773 49,814 17190 32,624 2,030,149 Dec-27
35 2,030,149 49,814 16918 32,896 1,997,252 Jan-28
36 1,997,252 49,814 16644 33,170 1,964,082 Feb-28
37 1,964,082 49,814 16367 33,447 1,930,635 Mar-28 214159
38 1,930,635 49,814 16089 33,726 1,896,910 Apr-28
39 1,896,910 49,814 15808 34,007 1,862,903 May-28
40 1,862,903 49,814 15524 34,290 1,828,613 Jun-28
41 1,828,613 49,814 15238 34,576 1,794,037 Jul-28
42 1,794,037 49,814 14950 34,864 1,759,173 Aug-28
43 1,759,173 49,814 14660 35,154 1,724,019 Sep-28
44 1,724,019 49,814 14367 35,447 1,688,572 Oct-28
45 1,688,572 49,814 14071 35,743 1,652,829 Nov-28
46 1,652,829 49,814 13774 36,041 1,616,788 Dec-28
47 1,616,788 49,814 13473 36,341 1,580,447 Jan-29
48 1,580,447 49,814 13170 36,644 1,543,803 Feb-29
49 1,543,803 49,814 12865 36,949 1,506,854 Mar-29 173989
50 1,506,854 49,814 12557 37,257 1,469,597 Apr-29
51 1,469,597 49,814 12247 37,568 1,432,030 May-29
52 1,432,030 49,814 11934 37,881 1,394,149 Jun-29
53 1,394,149 49,814 11618 38,196 1,355,953 Jul-29
54 1,355,953 49,814 11300 38,515 1,317,438 Aug-29
55 1,317,438 49,814 10979 38,836 1,278,603 Sep-29
56 1,278,603 49,814 10655 39,159 1,239,443 Oct-29
57 1,239,443 49,814 10329 39,485 1,199,958 Nov-29
58 1,199,958 49,814 10000 39,815 1,160,143 Dec-29
59 1,160,143 49,814 9668 40,146 1,119,997 Jan-30
60 1,119,997 49,814 9333 40,481 1,079,516 Feb-30
61 1,079,516 49,814 8996 40,818 1,038,698 Mar-30 129614
62 1,038,698 49,814 8656 41,158 997,540 Apr-30
63 997,540 49,814 8313 41,501 956,038 May-30
64 956,038 49,814 7967 41,847 914,191 Jun-30
65 914,191 49,814 7618 42,196 871,995 Jul-30
66 871,995 49,814 7267 42,548 829,447 Aug-30
67 829,447 49,814 6912 42,902 786,545 Sep-30
68 786,545 49,814 6555 43,260 743,286 Oct-30
69 743,286 49,814 6194 43,620 699,666 Nov-30
70 699,666 49,814 5831 43,984 655,682 Dec-30
71 655,682 49,814 5464 44,350 611,332 Jan-31
72 611,332 49,814 5094 44,720 566,612 Feb-31
73 566,612 49,814 4722 45,092 521,520 Mar-31 80592
74 521,520 49,814 4346 45,468 476,051 Apr-31
75 476,051 49,814 3967 45,847 430,204 May-31
76 430,204 49,814 3585 46,229 383,975 Jun-31
77 383,975 49,814 3200 46,614 337,361 Jul-31
78 337,361 49,814 2811 47,003 290,358 Aug-31
79 290,358 49,814 2420 47,395 242,963 Sep-31
80 242,963 49,814 2025 47,789 195,174 Oct-31
81 195,174 49,814 1626 48,188 146,986 Nov-31
82 146,986 49,814 1225 48,589 98,397 Dec-31
83 98,397 49,814 820 48,994 49,403 Jan-32
84 49,403 49,814 412 49,403 0 Feb-32 31158
PRINCIPAL REPAYMENT
24,809

314335

347250

383612
423781

468156

517178

566612